Section 2(11)(d) in Uttaranchal Value Added Tax Act, 2005

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State of Uttarakhand - Subsection

Section 2(11)(d) in Uttaranchal Value Added Tax Act, 2005

(d)any person who acts within the State as an agent of a non-resident dealer i.e. as an agent on behalf of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or Acts on behalf of such dealer, as

(i)a mercantile agent as defined in the Sale of Goods Act, 1930, or

(ii)an agent for handling of goods or documents of title relating to goods, or

(iii)an agent for the collection or the payment of the sale price of goods or a guarantor for such collection or such payment.

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State of Uttarakhand - Subsection

Section 2(11)(d) in Uttaranchal Value Added Tax Act, 2005